<p>This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated reporting.</p><p> </p>

The concept of sustainability has been widely implemented in various organizations. This research aims to develop a theory of implementing the concept of sustainability in non-business organizations, namely, institutes of higher education of Indonesia. The methods used in this research are literature review and content analysis of reports of universities that have implemented the concept of sustainability within their organizations. This research consists of two main parts in which the first part focuses on drafting concepts for implementing sustainability in higher education institutions, and the second part discusses ways to establish a sustainable university. The results of this research will aid in compiling and developing our motive. The resulting concept will consist of three main stages and it can be used as a guideline for universities that will implement the concept of sustainability. This research will frame the policy that can be applied to form a sustainable university and identify obstacles and challenges for the same.

Currently there is a change in the paradigm of business. Business concepts that run the corporate should be followed by corporate social and environmental responsibility. Corporate are required to pay attention to social and environmental impacts of corporate activities. Accounting practices also undergo a change which is currently emerging concept of social and environmental accounting. Social and environmental accounting tries to incorporate social factors and environmental factors into accounting practices. The concept of corporate social and environmental responsibility and social and environmental accounting is a form of application of enterprise theory.Key words: corporate social and environmental responsibility, social and environmental accounting, enterprise theory

Abstrak. Tujuan kegiatan pengabdian kepada masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech). Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial technologi, (2) seminar dan pelatihan penyusunan laporan keuangan berbasis aplikasi Lamikro, dan (3)melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan 25 orang peserta dari IWAPI dan mahasiwa yang terlibat dalam program mahasiswa wirausaha (PMW) Undiksha. Hasil dari kegiatan adalah meningkatnya pengetahuan dan keterampilan tentang financial technologidan penyusunan laporan keuangan berbasis aplikasi lamikro. Hal ini dilihat dari hasil pretest dan posttest. Hasil posttest menujukkan terdapat peningkatan rata-rata tingkat pemahaman dan keterampilan dalam penggunaan fintech. Selain itu, dari penyebaran kuesioner mengenai efektifitas kegiatan menunjukkan respon yang cukup positif. Berdasarkan hal tersebut, dapat disimpulkan bahwa kegiatan PkM ini dapat berjalan sesuai dengan tujuan yang ditetapkan. This work is licensed under a Creative Commons Attribution 4.0 International License

This article describes the implementation model of sustainability reporting in village-owned enterprise (VOE) and small and medium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptive study and literature research. This research was conducted at the village-owned enterprise and some small and medium enterprise in Tajun village, Buleleng, Bali. The process of this research is divided into initial research, data collection, create the sustainability reporting model, and the implementation of the sustainability reporting model. The methods of collected data are semi-structured interview, observation, and document analysis. Sustainability reporting model in village-owned enterprise and small and medium enterprises based on GRI G4 standard. There are five stages on sustainability reporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage, monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increases transparency towards stakeholders and improves the optimization of business process. This result indicated that VOE and SMEs can more contribute than other related business in sustainability context. The impact of this research can help more VOE and SMEs reach and build their sustainability in their business activities.